Sensitivity analysis of innovative techniques in improving modern and traditional performance criteria

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
In today's complex and changing world, with the development of knowledge and technology on the one hand and changing patterns of market needs on the other hand, the existence of advanced technologies in order to produce quality products to meet customer needs is strongly needed. In response to these needs, companies are using modern science to improve the quality of products and satisfy their customers as much as possible. The purpose of this study is to test the sensitivity analysis of innovative techniques in improving modern and traditional performance criteria. Based on the systematic elimination, 8 companies were selected as a statistical sample. Data collection of sample companies was done by referring to financial statements, explanatory notes and stock exchange monthly. The results showed that two inputs, total number of employees and total payroll costs and three model outputs, market value added; The rate of return on assets and the rate of return on equity have a significant impact on the efficiency and performance of companies in the field of ICT, and two criteria can be introduced as the total number of employees and total payroll costs as two important criteria for measuring corporate innovation
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:13 Issue: 51, 2023
Pages:
169 to 184
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